United States Tax Brackets for 2025

The United States uses a progressive federal income tax system. That means different portions of your taxable income are taxed at different rates instead of your entire income being taxed at one flat rate. For tax year 2025, the federal individual income tax rates remain 10%, 12%, 22%, 24%, 32%, 35%, and 37%.

This page explains how U.S. tax brackets work and shows the 2025 federal tax brackets for Single, Married Filing Jointly, Married Filing Separately, and Head of Household filers.

 

What Are Tax Brackets?

Tax brackets are ranges of taxable income that are taxed at specific rates. As your taxable income increases, only the income within each bracket is taxed at that bracket’s rate. Moving into a higher bracket does not mean all of your income is taxed at the higher rate.

Your filing status matters because the income thresholds for each tax bracket change depending on whether you file as Single, Married Filing Jointly, Married Filing Separately, or Head of Household.

 

2025 Federal Tax Brackets for Single Filers

For 2025, single taxpayers are taxed as follows:
10% on taxable income from $0 to $11,925;
12% on taxable income from $11,926 to $48,475;
22% on taxable income from $48,476 to $103,350;
24% on taxable income from $103,351 to $197,300;
32% on taxable income from $197,301 to $250,525;
35% on taxable income from $250,526 to $626,350;
37% on taxable income over $626,350.

 

2025 Federal Tax Brackets for Married Filing Jointly

For 2025, married couples filing jointly are taxed as follows:
10% on taxable income from $0 to $23,850;
12% on taxable income from $23,851 to $96,950;
22% on taxable income from $96,951 to $206,700;
24% on taxable income from $206,701 to $394,600;
32% on taxable income from $394,601 to $501,050;
35% on taxable income from $501,051 to $751,600;
37% on taxable income over $751,600.

 

2025 Federal Tax Brackets for Married Filing Separately

For 2025, married taxpayers filing separately are taxed as follows:
10% on taxable income from $0 to $11,925;
12% on taxable income from $11,926 to $48,475;
22% on taxable income from $48,476 to $103,350;
24% on taxable income from $103,351 to $197,300;
32% on taxable income from $197,301 to $250,525;
35% on taxable income from $250,526 to $375,800;
37% on taxable income over $375,800.

 

2025 Federal Tax Brackets for Head of Household

For 2025, head of household taxpayers are taxed as follows:
10% on taxable income from $0 to $17,000;
12% on taxable income from $17,001 to $64,850;
22% on taxable income from $64,851 to $103,350;
24% on taxable income from $103,351 to $197,300;
32% on taxable income from $197,301 to $250,500;
35% on taxable income from $250,501 to $626,350;
37% on taxable income over $626,350.

 

2025 Standard Deduction Amounts

For 2025, the basic standard deduction is $15,750 for Single and Married Filing Separately, $31,500 for Married Filing Jointly, and $23,625 for Head of Household. These amounts help reduce taxable income before the tax brackets are applied.

 

How U.S. Tax Brackets Work

A common misunderstanding is that entering a higher tax bracket causes all income to be taxed at that higher rate. That is not how the federal tax system works. Only the portion of taxable income that falls into the higher bracket is taxed at that higher rate.

For example, if a single taxpayer has $60,000 of taxable income, part of that income is taxed at 10%, part at 12%, and only the amount above the 12% threshold is taxed at 22%. Because of this structure, your effective tax rate is usually lower than your top marginal tax bracket.

 

Why Filing Status Matters

Your filing status affects both your tax bracket thresholds and your standard deduction. Choosing the correct filing status is an important part of preparing an accurate federal tax return.

 

Frequently Asked Questions

Do tax brackets apply to gross income?

No. Federal tax brackets generally apply to taxable income, not gross income. Taxable income is usually your income after deductions and other eligible adjustments.

 

What is the difference between a marginal tax rate and an effective tax rate?

Your marginal tax rate is the rate applied to your highest taxed layer of income. Your effective tax rate is your average tax rate across all taxable income.

 

Do federal tax brackets change every year?

They can. The IRS adjusts many tax figures for inflation, and tax law changes can also affect bracket thresholds and deductions.

 

Are state tax brackets the same as federal tax brackets?

No. State income tax rules vary by state. Some states use their own bracket systems, some use a flat tax, and some do not impose state income tax.

 

Talk To A Professional

If you need help applying these tax brackets to your actual return, tax planning situation, or filing status, work with a qualified tax professional to review your income, deductions, and tax obligations.